College of Administration and Economics

The Department of Accounting at the College of Administration and Economics, University of Mosul, discussed the research of the higher diploma tagged “Evaluation of the independence and objectivity of the internal auditor in the presidency of the University of Tikrit according to the INTOSAI 9140 standard”.

The current study presented by the student “Yassin Mohamed Habib” in the Accounting Department aims to: highlight the importance of the independence and objectivity of the internal auditor in accordance with professional rules and instructions, and to indicate its importance in public sector units, and to identify the extent of the commitment of internal auditors to the international standard (9140 INTOSAI), as well as to know the factors affecting the independence and objectivity of the internal auditor based on the indicators of the internal auditing standard 9140 of the INTOSAI standards.